912 F.2d 469w
SS Sea-Land Legion
v.
U.S., Anapal (M.), Lynch (T.), Mooney (N.), Raed (M.),
Pooler (W.), Walter (M.), Marozas (P.), Moon (P.), Moustakas
(J.), Mullikin (P.), Swartz (B.), Burke (E.), Dickerman
(H.), Leclair (W.), Mosse (E.), Poneros (M.), MM&P
Individual Retirement Account Plan
NO. 89-15978
United States Court of Appeals,
Ninth Circuit.
AUG 31, 1990
NOTE: THE COURT HAS WITHDRAWN THIS OPINION. SEE 915 F2d 411.